Circular No.: 158/14/2021-GST
Date of Circular: 6th September 2021
Relevant Sections and Rules:
- CGST Act, 2017:
- Section 29(2)(b)/(c): Cancellation of registration due to non-filing of returns
- Section 30(1): Application for revocation of cancellation
- Section 168A: Power to extend time limit in exceptional circumstances
- CGST Rules, 2017:
- Rule 23: Revocation of cancellation of registration
- Notifications Referenced:
- Notification No. 34/2021 – Central Tax dated 29.08.2021
- Notification No. 14/2021 – Central Tax dated 01.05.2021
- Previous Circular Referenced:
- Circular No. 148/04/2021-GST dated 18.05.2021
Summary of Clarification Provided:
- Extension of Revocation Time Limit via Notification No. 34/2021-CT:
The circular clarifies that the last date to apply for revocation of cancellation of registration, where the cancellation occurred under Section 29(2)(b)/(c) (non-filing of returns), and where the due date fell between 01.03.2020 and 31.08.2021, is now extended to 30.09.2021.
This extension is irrespective of whether:
- The application was not filed at all
- The application is pending with proper officer
- The application was rejected without appeal
- Appeal is pending or has been rejected
In all such cases, taxpayers may file (or refile) applications up to 30.09.2021.
- Applicability Scenarios:
- (i) No application filed yet: Taxpayer may now apply by 30.09.2021, even if earlier appeal was rejected.
- (ii) Application filed and pending: Officer to process as per new extended deadline.
- (iii) Application filed and rejected, no appeal: Fresh application can be filed now.
- (iv) Appeal pending: Appellate authority to consider the extended deadline.
- (v) Appeal rejected: Fresh application may be submitted and processed under extended timeline.
- Clarification on Extension Mechanism Beyond 30.09.2021:
Two types of situations based on date of cancellation and lapse period are addressed:
- (i) Cancellation before 01.01.2021:
The extended date (30.09.2021) is the final deadline; no further extension under proviso to Section 30(1) is available. - (ii) Cancellation on or after 01.01.2021:
Where 30 or 60 days have elapsed but not all 90 days:- Additional/Joint Commissioner may extend by 30 days beyond 30.09.2021
- Commissioner may further extend by another 30 days, if justified
The total permissible revocation window can reach up to 30.11.2021 in such cases.
Source: Circular No.: 158/14/2021-GST